Agents Answers
AGENTS Answers index R - Z
The figures in bold are the issue numbers and the figures in italics are the date of issue (month and year). This index covers issues 39 - 139 from the period November 2002 to September 2011.
| R | ||
| Reassessments | ||
| requesting | 55 - Mar 04, 60 - Aug 04 | |
| Rebate claims | ||
| additional receipts | 60 - Aug 04 | |
| donation tax credit (formally rebate) | 110 - Mar 09 | |
| E-filed | 70 - Jun 05 | |
| low income tax credit (formally rebates) | 110 - Mar 09 | |
| Recognised seasonal employer scheme (RSE) | ||
| new code NSW | 113 - May 09 | |
| Redundancy tax credits (RTCs) | 100 - April 08, 123 - Apr 10, 132 - Feb 11 | |
| extended | 130 - Nov 10, 136 - Jun 11 | |
| Refunds | ||
| fast-tracking due to hardship | 132 - Feb 11 | |
| sent in error | 110 - Mar 09, 130 - Nov 10 | |
| transferring | 120 - Dec 09 | |
| Registration and cessation | ||
| faxed tax type registrations and linking | 59 - Jul 04 | |
| goods and services tax (GST) and employer registration | 55 - Mar 04, 59 - Jul 04, 112 - Apr 09, 113 - May 09 | |
| limited partnerships | 120 - Dec 09, 134 - Apr 11 | |
| group registrations | 110 - Mar 09 | |
| new registrations for ceased tax types | 78 - Mar 06 | |
| online registrations | 117 - Sep 09 | |
| PAYE registration | 113 - May 09 | |
| register to get newsletters online | 115 - Jul 09 | |
| updated registration forms | 56 - Apr 04, 65 - Jan 05 | |
| Reimbursements | ||
| tax treatment for volunteers | 119 - Nov 09 | |
| Relocation allowance | 119 - Nov 09 | |
| Renewals | ||
| certificate of exemption renewals | 121 - Feb 10 | |
| Research and development (R&D) tax credit | 99 - Mar 08, 100 - April 08, 108 - Nov 08 | |
| Resident withholding tax (see also RWT) | ||
| certificates from Inland Revenue | 68 - Apr 05 | |
| changes to threshold | 122 - Mar 10 | |
| IR6 returns and allocation of credits | 103 - Jul 08 | |
| on dividends | 101 - May 08 | |
| new rates from 1 April 2010 | 123 - Apr 10 | |
| prescribed investor rates and interest changes |
128 - Sept 10 |
|
| Returns | ||
| ACC update | 79 - Apr 06 | |
| annual returns | 78 - Mar 06 ; 79 - Apr 06, 89 - Mar 07, 110 - Mar 09, 122 - Mar 10, 133 - Mar 11 | |
| completion reminder | 69 - Mar 05 | |
| deceased taxpayers | 55 - Mar 04 | |
| errors in guides IR4GU, IR6G, IR9GU | 101 - May 08, 115 - Jul 09 | |
| filing paper returns | 102 - Jun 08, 122 - Mar 10 | |
| foreign dividend payments | 102 - Jun 08 | |
| fringe benefit tax (FBT) return | 72 - Aug 05 | |
| goods and services tax (GST) return | 76 - Dec 05, 114 - Jun 09 | |
| imaging | 55 - Mar 04 | |
| IR4F | 102 - Jun 08 | |
| IR4GU printing error - 2009 | 115 - Jul 09 | |
| IR4J | 131 - Dec 10 | |
| IR6 | 102 - Jun 08, 103 - Jul 08 | |
| IR8 | 71 - Jul 05 | |
| IR901 | 102 - Jun 08 | |
| IR526 tax claim form | 123 - Apr 10 | |
| issuing returns | 55 - Mar 04, 67 - Mar 05 | |
| partnership income | 58 - Jun 04 | |
| processing standards | 56 - Apr 04, 68 - Apr 05 | |
| reminders - late filing penalty | 68 - Apr 05 | |
| requesting annual information and returns | 68 - Apr 05 | |
| requests to amend assessments | 55 - Mar 04 | |
| return and correspondence service levels | 118 - Oct 09 | |
| return filing and refunds for unit trusts | 122 - Mar 10 | |
| transfers | 73 - Sep 05 | |
| unable to file | 55 - Mar 04, 78 - Mar 06 | |
| RTCs | See Redundancy tax credits | |
| Rugby world cup | 132 - Feb 11 | |
| RWT | ||
| Company dvidends | 136 - Jun 11 | |
| rates from 1 April 2010 | 123 - Apr 10, 125 - Jun 10 | |
| rate changes for trustees and Maori authorities | 130 - Nov 10 | |
| S | ||
| Salary and wage earners | ||
| using the correct tax and repayment codes | 102 - Jun 08, 106 - Oct 08 | |
| Secondary tax | ||
| new secondary tax rate | 122 - Mar 10 | |
| Self-service calling aid | 125 - Jun 10 | |
| Sky channel deductibility | 120 - Dec 09 | |
| Small and medium businesses | 73 - Sep 05 | |
| Software development | 136 - Jun 11 | |
| Southland/Otago adverse weather | 131 - Dec 10 | |
| Special features | ||
| reducing business risks from flu pandemic | 117 - Sep 09 | |
| Special tax codes | ||
| and ACC levies | 126 - Jul 10 | |
| Specified superannuation contribution withholding tax (SSCWT) | ||
| new option for taxing | 55 - Mar 04 | |
| Standard practice statements | ||
| Child support debt | 135 - May 11 | |
| compulsory deductions | 136 - Jun 11 | |
|
electronic recording of interviews |
129 -Oct 10 | |
| imaging of electronic storage media | 129 -Oct 10 | |
| instalment arrangements | 135 - May 11, 136 - Jun 11 | |
| late filing penalty | 67 - Mar 05 | |
| penalties and interest 05/02 | 71 - Jul 05 | |
| penalties and interest remission 05/10 | 76 - Dec 05 | |
| reduction of shortfall penalties for previous behaviour | 58 - Jun 04 | |
| student loans | 135 - May 11 | |
| voluntary disclosures | 117 - Sep 09, 131 - Dec 10 | |
| Statements and noticing | ||
| reducing | 119 - Nov 09, 122 - Mar 10 | |
| Strategy for tax agents | ||
| introduction | 61 - Sep 04 | |
| update | 64 - Dec 04, 67 - Mar 05 | |
| Student loans | 125 - Jun 10, 132 - Feb 11, 136 - Jun 11, 139 - Sep 11 | |
| back year assessments | 111 - Apr 09 | |
| charity volunteers | 124 - May 10 | |
| income threshold increase | 66 - Feb 05, 77 - Feb 06 | |
| changes to cover page | 118 - Oct 09 | |
| interest rates | 56 - Apr 04, 68 - Apr 05 | |
| interest write-off | 119 - Nov 09 | |
| linking | 58 - Jun 04 | |
| Notify me e-newsletter | 115 - Jul 09 | |
| PTS requests | 124 - May 10 | |
| repayments reminder | 122 - Mar 10 | |
| Standard practice statements | 135 - May 11 | |
| voluntary repayment bonus | 120 - Dec 09, 123 - Apr 10, 129 -Oct 10, 131 - Dec 10 | |
| Subvention payments | 133 - Mar 11 | |
| Summary of earnings | ||
| issuing and requesting | 57 - May 04 | |
| Surveys | ||
| compliance costs | 63 - Nov 04, 64 - Dec 04 | |
| sustenance allowance | 119 - Nov 09 | |
| T | ||
| Target dates | 123 - Apr 10 | |
| Suitability to be an agent | 138 - Aug 11 | |
| Tax agents | ||
| Suitability to be agents | 137 - Jul 11 | |
| Web pages | 138 - Aug 11 | |
| Tax agent compliance | 124 - May 10 | |
| online services and your responsibilities | 125 - Jun 10 | |
| Tax agents 0800 number | 135 - May 11 | |
| Tax agent management system (TAMS) (also see Client linking and delinking) | ||
| calendar | 60 - Aug 04, 73 - Sep 05, 95 - Oct 07, 106 - Oct 08 | |
| Tax changes | ||
| new secondary tax rate | 122 - Mar 10 | |
| October 2008 | 102 - Jun 08 | |
| April 2011 | 132 - Feb 11 | |
| Tax codes | 121 - Feb 10 | |
| Tax credits | 137 - Jul 11 | |
| Tax determinations | 118 - Oct 09 | |
| Tax due dates | 121 - Feb 10 | |
| Tax information exchange agreements (TIEA) | 121 - Feb 10 | |
| Tax on redundancy payouts | 123 - Apr 10 | |
| Tax packs | 120 - Dec 09 | |
| Tax pooling | 94 - Sep 07, 120 - Dec 09 | |
| Tax rates – RWT April 2010 | 123 - Apr 10 | |
| Tax recovery arrangements | 119 - Nov 09 | |
| Tax relief | 131 - Dec 10 | |
| Tax rules - international tax | 124 - May 10 | |
| Tax seminars and workshops | 117 - Sep 09 | |
| Tax statistics | 121 - Feb 10 | |
| Tax treaties | 124 - May 10 | |
| Time of supply | 127 - Aug 10 | |
| Trading stock | ||
| low value trading stock threshold change (April 2009) | 112 - Apr 09 | |
| Transfer pricing | 136 - Jun 11, 139 - Sep 11 | |
| Trans-Tasman imputation | ||
| legislation | 53 - Jan 04, 54 - Feb 04 | |
| Treaty of Waitangi settlements | 113 - May 09 | |
| Trusts and estates | ||
| family trusts | 66 - Feb 05, 75 - Nov 05 | |
| foreign | 85 - Oct 06 | |
| income payments to beneficiaries | 105 - Sep 08 | |
| IRD number applications | 135 - May 11 | |
| trusts and timing of allocation | 122 - Mar 10 | |
| unit trusts - return filing and refunds | 122 - Mar 10 | |
| U | ||
| Unacceptable tax position | 81 - Jun 06 | |
| shortfall penalty | 83 - Aug 06, 84 - Sep 06 | |
| Undeclared offshore income | 125 - Jun 10 | |
| Unclaimed money | 131 - Dec 10 | |
| Unit trusts | 122 - Mar 10 | |
| Use-of-money interest (UOMI) | ||
| grace periods | 57 - May 04 | |
| imputation credit account | 107 - Nov 08 | |
| UOMI rates | 89 - Mar 07, 110 - Mar 09, 119 - Nov 09, 132 - Feb 11 | |
| V | ||
| Validity of disputes documents | 118 - Oct 09 | |
| Veterans pensions | 136 - Jun 11 | |
| Viticulture industry | ||
| changes impact horticulture and viticulture industries | 121 - Feb 10 | |
| Voluntary disclosures | 117 - Sep 09 | |
| Shortfall penalties | 139 - Sep 11 | |
| W | ||
| Waste disposal levy | 121 - Feb 10 | |
| Websites | ||
| business description website | 103 - Jul 08 | |
| New Zealand and Australia tax help | 72 - Aug 05 | |
| printing from | 56 - Apr 04 | |
| relaunch | 63 - Nov 04, 68 - Apr 05 | |
| services | 57 - May 04, 121 - Feb 10 | |
| What's Tax? | 73 - Sep 05 | |
| Working for Families | ||
| Immigration act changes | 135 - May 11 | |
| in-work payment | 75 - Nov 05, 80 - May 06, 81 - Jun 06, 85 - Oct 06, 86 - Nov 06, 97 - Dec 07 | |
| IR3 filers | 121 - Feb 10 | |
| rate increase | 69 - May 05, 121 - Feb 10 | |
| tax credits | 77 - Feb 06, 102 - Jun 08 | |
| update | 66 - Feb 05, 67 - Mar 05, 88 - Feb 07, 133 - Mar 11 | |
| Workshops and seminars | 137 - Jul 11 |
Date published: 27 Sep 2011
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